BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2010
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- Organization
- BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC (EIN 04-2736585)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-11-10
- IRS object ID
- 201113149349302126
- Schema version
- 2010v3.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-10T10:31:58-08:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NELSON E FURLANO CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 386 SOUTH STREET | AddressLine1 |
| City | PITTSFIELD | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042736585 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BERK | NameControl |
| Phone | 4134994660 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST STREET | AddressLine1 |
| City | PITTSFIELD | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CHARLES PLUNGIS | Name |
| Title | TREASURER | Title |
| Phone | 4134994660 | Phone |
| Date Signed | 2011-10-20 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NELSON E FURLANO | Name |
| Phone | 4134990207 | Phone |
| Date Prepared | 2011-11-10 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CHARLES PLUNGIS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST ST | AddressLine1 |
| City | PITTSFIELD | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1986303 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1980 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TO ENCOURAGE, RECEIVE AND ADMINISTER GIFTS AND BEQUESTS OF PROPERTY AND FUNDS FOR EDUCATIONAL AND CHARITABLE PURPOSES FOR THE ADVANCEMENT OF BERKSHIRE COMMUNITY COLLEGE | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 35 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1271158 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1371484 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 82811 | InvestmentIncomePriorYear |
| Investment Income Current Year | 292324 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 104225 | OtherRevenuePriorYear |
| Other Revenue Current Year | 100610 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1458194 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1764418 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 607969 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 448692 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 69983 | OtherExpensePriorYear |
| Other Expenses Current Year | 83936 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 677952 | TotalExpensesPriorYear |
| Total Expenses Current Year | 532628 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 780242 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1231790 | RevenuesLessExpensesCY |
| Total Assets BOY | 5819557 | TotalAssetsBOY |
| Total Assets EOY | 7594402 | TotalAssetsEOY |
| Total Liabilities BOY | 378672 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 319668 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5440885 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7274734 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO ENCOURAGE, RECEIVE AND ADMINISTER | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 499763 | Expense |
| Grants | 448692 | Grants |
| Revenue | 387141 | Revenue |
| Description | EXPENSES CONSIST PRIMARILY OF SCHOLARSHIPS TO STUDENTS WHO ATTEND BERKSHIRE COMMUNITY COLLEGE PLUS DIRECT GRANTS AND CONTRIBUTIONS TO BERKSHIRE COMMUNITY COLLEGE. THESE AMOUNTS INCLUDE THE EXPENDITURES REALETED TO THE OSHER LIFETIME LEARNING INSTITUTE PROGRAM WITH BERKSHIRE COMMUNITY COLLEGE | Description |
| Total Program Service Expense | 499763 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | true | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | J DOSCHER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4134994660 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST ST | AddressLine1 |
| City | PITTSFIELD | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| EUGENE DELLEA | |||||
| PRESIDENT | 3.00 | X | 0 | 0 | 0 |
| CHARLES PLUNGIS | |||||
| TREASURER | 3.00 | X | 0 | 0 | 0 |
| NORMAN AVNET | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| JANET DOHONEY | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| JEFFREY DOSCHER | |||||
| EXEC. DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| BARBARA HOCHBERG | |||||
| VICE PRESIDENT | 3.00 | X | 0 | 0 | 0 |
| KEYBURN HOLLISTER | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| ARTHUR STEIN | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| WM KIRBY | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| NANCY MCINTIRE | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| ELLEN WHITTAKER | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| PAMELA ROBERTS | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| URSULA EHRET-DICHTER | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| RAY GARGAN | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| AUGUSTA LEIBOWITZ | |||||
| CLERK | 3.00 | X | 0 | 0 | 0 |
| SUSAN LOMBARD | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| BERNARD PINSONNAULT | |||||
| DIRECTOR | 3.00 | X | 0 | 0 | 0 |
| RICHARD RILLA | |||||
| DIRECTOR | 3 | X | |||
| ARTHUR STEIN | |||||
| PAST PRESIDENT | 3 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 1371484 | AllOtherContributions |
| Total Contributions | 1371484 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 89074 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 286977 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 192160 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 94817 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 94817 | TotalRevenueColumn |
| Related Or Exempt Function Income | 94817 | RelatedOrExemptFunctionIncome |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 203250 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 203250 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 203250 | TotalRevenueColumn |
| Related Or Exempt Function Income | 203250 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 35518 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 29725 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5793 | TotalRevenueColumn |
| Exclusion | $5,793 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1764418 | TotalRevenueColumn |
| Related Or Exempt Function Income | 387141 | RelatedOrExemptFunctionIncome |
| Exclusion | $5,793 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 448692 | Total |
| Program Services | 448692 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23750 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 23750 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38138 | Total |
| Program Services | 38138 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9115 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 9115 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3061 | Total |
| Program Services | 3061 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| DUES AND SUBSCRIPTIONS | 158 | 158 | 0 | 0 |
| PRINTING/BROCHURES | 9249 | 9249 | 0 | 0 |
| OTHER TAXES & LICENSES | 465 | 465 | 0 | 0 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 532628 | Total |
| Program Services | 499763 | ProgramServices |
| Management And General | 32865 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1007258 | BOY |
| EOY | 1021128 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000 | BOY |
| EOY | 52000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 935 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1361723 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 802783 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 594064 | BOY |
| EOY | 558940 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4208235 | BOY |
| EOY | 5961399 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5819557 | BOY |
| EOY | 7594402 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5367 | BOY |
| EOY | 9209 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 373305 | BOY |
| EOY | 310459 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 378672 | BOY |
| EOY | 319668 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 305589 | BOY |
| EOY | 360401 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1402074 | BOY |
| EOY | 2121865 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3733222 | BOY |
| EOY | 4792468 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5440885 | BOY |
| EOY | 7274734 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5819557 | BOY |
| EOY | 7594402 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1231790 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 602059 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Support Org170b1 Aiv | X | CollegeSupportOrg170b1Aiv |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 436158 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 919755 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 639021 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1298127 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1371484 | CurrentTaxYear |
| Total | 4664545 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 436158 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 919755 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 639021 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1298127 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1371484 | CurrentTaxYear |
| Total | 4664545 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 4664545 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 125729 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 136877 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 112556 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 119427 | CurrentTaxYearMinus1Year |
| Current Tax Year | 89074 | CurrentTaxYear |
| Total | 583663 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 5248208 | TotalSupport |
| Gross Receipts From Admissions Etc | 386996 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.88880 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.85640 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| Public Support Total509 | 0 | PublicSupportTotal509 |
| Public Support Percentage509 | 0 | PublicSupportPercentage509 |
| Investment Income Percentage | 0 | InvestmentIncomePercentage |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5135296 | BeginningOfYearBalance |
| Contributions | 1371484 | Contributions |
| Investment Earnings Or Losses | 894383 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 262065 | GrantsOrScholarships |
| Other Expenditures | 186628 | OtherExpenditures |
| Administrative Expenses | 38137 | AdministrativeExpenses |
| End Of Year Balance | 6914333 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4198057 | BeginningOfYearBalance |
| Contributions | 1285811 | Contributions |
| Investment Earnings Or Losses | 289633 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 259431 | GrantsOrScholarships |
| Other Expenditures | 348538 | OtherExpenditures |
| Administrative Expenses | 30236 | AdministrativeExpenses |
| End Of Year Balance | 5135296 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4694860 | BeginningOfYearBalance |
| Contributions | 677540 | Contributions |
| Investment Earnings Or Losses | -675625 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 150256 | GrantsOrScholarships |
| Other Expenditures | 323654 | OtherExpenditures |
| Administrative Expenses | 24808 | AdministrativeExpenses |
| End Of Year Balance | 4198057 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.69000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.31000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 150000 | OtherCostOrOtherBasis |
| Book Value | 150000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1203860 | OtherCostOrOtherBasis |
| Depreciation | 794920 | Depreciation |
| Book Value | 408940 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7863 | OtherCostOrOtherBasis |
| Depreciation | 7863 | Depreciation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 558940 | TotalOfBookValueLandBuildings |
| Total Revenue | 1764418 | TotalRevenue |
| Total Expenses | 532628 | TotalExpenses |
| Excess Or Deficit For Year | 1231790 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 602059 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 602059 | TotalAdjustments |
| Excess Or Deficit Per FS | 1833849 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2396202 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 602059 | NetUnrealizedGainsInvestments |
| Other Revenues | 29725 | OtherRevenues |
| Revenue Not Rptd F990 | 631784 | RevenueNotRptdF990 |
| Revenue Subtotal | 1764418 | RevenueSubtotal |
| Total Revenue Per Form990 | 1764418 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 562353 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 29725 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 29725 | ExpensesNotRptdF990 |
| Expenses Subtotal | 532628 | ExpensesSubtotal |
| Total Expenses Per Form990 | 532628 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt XII Line 2d | DIRECT COST FUND RAISERS |
| Pt XIII Line 2d | DIRECT COST FUND RAISERS |
| SCHED DPT D PART IV LINE 4 | ENDOWMENTS ARE HELD TO GENERATE INCOME FOR GRANTS |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GALA | NameOfEvent1 |
| Gross Receipts Event1 | 28097 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 28097 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 23738 | OtherDirectExpensesEvent1 |
| Total Number Of Other Events | 2 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 7421 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 7421 | GrossRevenueOtherEvents |
| Other Direct Expenses Other Events | 5987 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 35518 | GrossReceiptsTotal |
| Gross Revenue Total Events | 35518 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 29725 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 29725 | DirectExpenseSummaryEvents |
| Net Income Summary | 5793 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST ST | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | 177720 | SPECIAL FUND PAYMENTS |
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST ST | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | 132624 | SCHOLARSHIPS |
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST ST | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | 121088 | OSHER GRANTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 23 | NumberOfRecipients |
| Amount Of Cash Grant | 17261 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt I Line 2 | A DETAILED REQUEST FOR FUNDING SCHOLARSHIPS IS PROVIDED BY BERKSHIRE COMMUNITY COLLEGE |
| Pt I Line 2 | THE BOARD REVIEWS THE REQUEST AND AUTHORIZES PAYMENT FOR THOSE EXPENDITURES |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt VI-B, Line 11a | FULL BOARD REVIEWS BEFORE FILING; DOCUMENTED IN MINUTES OF MEETINGS |
| Pt VI-B, Line 12c | BOARD MEMBERS UPDATE DISCLOSURES ON RELATED PARTY TRANSACTIONS ANNUALLY |
| Pt VI-B, Line 15 | NO BOARD MEMBERS ARE COMPENSATED |
| Pt VI-C, Line 19 | FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE DURING NORMAL BUSINESS HOURS |
| Pt XI | OTHER CHANGE IN NET ASSETS - UNREALIZED GAINS INVESTMENTS |
| Pt XII, Line 2c | FINANCE COMMITTEE PROVIDES OVERSIGHT FOR PREPARATION OF FINANCIAL STATEMENTS |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE COMMUNITY COLLEGE | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST STREET | AddressLine1 |
| City | PITTSFIELD | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042500539 | EIN |
| Primary Activities | COMMUNITY COLLEGE EDUCATION | PrimaryActivities |
| Legal Domicile State | MA | LegalDomicileState |
| Exempt Code Section | 501 (C)(3) | ExemptCodeSection |
| Public Charity Status | PUBLIC | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| BERKSHIRE COMMUNITY COLLEGE | ||
| b | 431432 | ACTUAL PAYMENTS |
| BERKSHIRE COMMUNITY COLLEGE | ||
| i | 212120 | LEASE |
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